BIALMA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BIALMA
Largest movements
- Receivables within one year -€22,731
down €22,731 (-92.1%), from €24,685 to €1,955
of which Trade receivables: -€21,003
- Cash -€12,988
down €12,988 (-99.2%), from €13,094 to €106
mainly Net result for the year (-€40,344) and Debts after one year (-€5,474)
- Tangible fixed assets -€9,988
down €9,988 (-26.9%), from €37,098 to €27,110
of which Leasing and similar rights: -€7,182
- Profit (loss) carried forward -€40,344
down €40,344, from €24,930 to -€15,414
- Debts after one year -€5,474
down €5,474 (-29.1%), from €18,827 to €13,353
- Trade debts +€2,574
up €2,574 (+350%), from €736 to €3,311
- Tax, wage and social debts -€2,279
down €2,279 (-34.2%), from €6,659 to €4,380
- Other debts +€1,323
new in 2024: €1,323
- Gross operating margin -€42,970
down €42,970, from €23,719 to -€19,250
- Other operating charges +€3,852
up €3,852 (+164%), from €2,345 to €6,197
- Taxes -€2,309
down €2,309 (-63.1%), from €3,659 to €1,350
- Financial charges -€363
down €363 (-24.9%), from €1,454 to €1,092
- Staff costs -€297
down €297 (-10.7%), from €2,780 to €2,483
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,877 | €29,626 | -€45,251 | -60.4% |
| Fixed assets | 21/28 | €37,098 | €27,110 | -€9,988 | -26.9% |
| Tangible fixed assets | 22/27 | €37,098 | €27,110 | -€9,988 | -26.9% |
| Plant, machinery and equipment | 23 | €193 | - | -€193 | |
| Furniture and vehicles | 24 | €9,336 | €6,722 | -€2,614 | -28.0% |
| Leasing and similar rights | 25 | €27,569 | €20,387 | -€7,182 | -26.0% |
| Current assets | 29/58 | €37,779 | €2,516 | -€35,263 | -93.3% |
| Amounts receivable within one year | 40/41 | €24,685 | €1,955 | -€22,731 | -92.1% |
| Trade receivables | 40 | €22,132 | €1,129 | -€21,003 | -94.9% |
| Other amounts receivable | 41 | €2,553 | €826 | -€1,728 | -67.7% |
| Cash at bank and in hand | 54/58 | €13,094 | €106 | -€12,988 | -99.2% |
| Deferred charges and accrued income | 490/1 | - | €456 | +€456 | |
| Total equity and liabilities | 10/49 | €74,877 | €29,626 | -€45,251 | -60.4% |
| Equity | 10/15 | €42,130 | €1,786 | -€40,344 | -95.8% |
| Contributions | 10/11 | €6,340 | €6,340 | = | 0.0% |
| Reserves | 13 | €10,860 | €10,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,930 | -€15,414 | -€40,344 | |
| Amounts payable | 17/49 | €32,748 | €27,840 | -€4,908 | -15.0% |
| Amounts payable after more than one year | 17 | €18,827 | €13,353 | -€5,474 | -29.1% |
| Financial debts | 170/4 | €18,827 | €13,353 | -€5,474 | -29.1% |
| Amounts payable within one year | 42/48 | €13,147 | €14,487 | +€1,340 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €5,751 | €5,474 | -€277 | -4.8% |
| Trade debts | 44 | €736 | €3,311 | +€2,574 | +350% |
| Suppliers | 440/4 | €736 | €3,311 | +€2,574 | +350% |
| Taxes, remuneration and social security | 45 | €6,659 | €4,380 | -€2,279 | -34.2% |
| Taxes | 450/3 | €6,659 | €4,380 | -€2,279 | -34.2% |
| Other amounts payable | 47/48 | - | €1,323 | +€1,323 | |
| Accrued charges and deferred income | 492/3 | €774 | - | -€774 | |
| Remuneration, social security and pensions | 62 | €2,780 | €2,483 | -€297 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,063 | €9,988 | -€75 | -0.7% |
| Other operating charges | 640/8 | €2,345 | €6,197 | +€3,852 | +164% |
| Gross operating margin | 9900 | €23,719 | -€19,250 | -€42,970 | |
| Operating profit (loss) | 9901 | €8,531 | -€37,919 | -€46,450 | |
| Financial income | 75/76B | €95 | €17 | -€78 | -82.5% |
| Recurring financial income | 75 | €95 | €17 | -€78 | -82.5% |
| Financial charges | 65/66B | €1,454 | €1,092 | -€363 | -24.9% |
| Recurring financial charges | 65 | €1,454 | €1,092 | -€363 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €7,172 | -€38,994 | -€46,166 | |
| Income taxes | 67/77 | €3,659 | €1,350 | -€2,309 | -63.1% |
| Profit (loss) for the period | 9904 | €3,513 | -€40,344 | -€43,857 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,513 | -€40,344 | -€43,857 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.